question archive 1) These are transactions in which the entity receives goods or services as consideration for equity instruments a
1) These are transactions in which the entity receives goods or services as consideration for equity instruments a
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1) These are transactions in which the entity receives goods or services as consideration for equity instruments
a. Equity settled share-based payment transactions
b. Cash settled share-based payment transactions
c. Equity payment transactions
d. Cash payment transactions
2. The total compensation expense in a share option plan normally is measured at
a. Fair value of share options on date of grant
b. Fair value of share options on date of exercise
c. Intrinsic Value of share options on date of grant
d. Intrinsic Value of share options on date of exercise
3. It is the difference between the fair value of the shares to be subscribed and the price required to be paid for those shares
a. Fair value
b. Intrinsic Value
c. Market Value
d. Book Value
4. The date on which total compensation expense is computed in a share option plan is
a. Date of grant
b. Date of exercise
c. Date when the option price exceeds the market price
d. Date when the market price exceeds the options price
5. When issuing share options, which of the following factors is most relevant in determining the accounting treatment?
a. The par value of the shares issued
b. The market value of the shares issued
c. The authorized number of shares
d. Whether the share options are issued in lieu of salary
6. The payment for services in cash and based on the price of the entity's ordinary shares is what type of share-based payment transactions
a. Asset-settled share-based payment transaction
b. Liability-settled and share-based payment transaction
c. Cash-settled share-based payment transaction
d. Equity-settled share-based payment transaction
7. A cash-settled share-based payment transaction increases
a. A current asset
b. A noncurrent asset
c. Equity
d. A liability
8. Compensation cost for a share-based payment to employees that is classified as liability is measured at
a. The change in fair value for each reporting period
b. The total fair value at grant date
c. The present value of cash payment
d. The total cash outlay for the period
9. What is the measurement date for share-based payment to employees that is classified as liability
a. The service inception date
b. The grant date
c. The settlement date
d. The end of reporting period
10. For share appreciation rights, the measurement date for computing compensation is the
a. Date the rights mature
b. Date the share reaches a predetermined amount
c. Date of grant
d. Date of exercise
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Q1.
Answer: A.
Explanation:
Shares on the based payments are transaction in which every entity receives goods and services either as the consideration of its equity by incurring liabilities of amounts based in the price for the entity's shares.
Step-by-step explanation
Q2.
Answer: A.
Explanation:
The amounts on the compensation are measured on the date for grant - at the marketplace price of that date
Q3.
Answer: b. Intrinsic Value
Explanation:
Intrinsic values are measure on what the assets are worth.
Q4.
Answer: a. Date of grant
Explanation:
Grant date is a date onto which the stock option and other equity-based rewards are granted to a recipient.
Q5.
Answer: D
Q6.
Answer: C
Explanation:
Cash-settled shares are based on payment transactions which occur where goods and services are paid on the amounts which are based onto the price for company's equity instruments.
Q7.
Answer: C. Equity
Explanation:
Cash share-based payment transactions, they increases its equities if the transactions are the equity-settled shares-based payment which recognizes a liability.
Q8.
Answer: B. Total fair values at grant date
Explanation:
The total compensation expenditure in the shares of option plans are measured at fair values from shares options onto date of grant
Q9.
Answer: B. The grant date
Explanation:
The grant date is a date onto which workers are classified as the liability for stock option and other equity-based rewards are granted to a recipient.
Q10.
Answer: D. Date of exercise
Explanation:
Exercise date is the date that a trader decides to execute an option on the exchange while making use for the actual right identified in the contract.
